1. [Advising the business](https://library.croneri.co.uk/po-heading-id_4WXXSOH7bECxabuOUPomWw)
1.1. Tax relief?
1.2. Buy or lease?
1.3. Purchaser?
2. [Lease](https://library.croneri.co.uk/po-heading-id_Mo8R5FuVHkmVsAa3VIfaAw)
2.1. Rent
2.1.1. Wholly and exclusively
2.2. Premium
2.2.1. 50 years +
2.2.2. Relief for income element
3. [VAT](https://library.croneri.co.uk/po-heading-id_oQgbdtrOCkuBqzygpJ7a7A)
3.1. [Exempt](https://library.croneri.co.uk/bvr/27-exemp-1)
3.2. [Standard-rated](https://library.croneri.co.uk/cch_uk/bvr/34-landcp-8)
3.2.1. [Opt to tax](https://library.croneri.co.uk/cch_uk/bvr/34-landcp-9)
3.2.2. [New](https://library.croneri.co.uk/cch_uk/bvr/34-610)
3.2.2.1. 3 years
3.3. Lease
3.3.1. [Exempt unless opted to tax](https://library.croneri.co.uk/cch_uk/bvr/34-632)
3.3.2. [Treatment of deposits: refundable, or advance payment?](https://library.croneri.co.uk/cch_uk/bvr/34-640)
4. [Transaction tax](https://library.croneri.co.uk/po-heading-id_JYEQM4d-rkysi7uCGZLZCQ)
4.1. SDLT / LBTT / LTT: > £150K
4.1.1. [LBTT (Scotland)](https://library.croneri.co.uk/cch_uk/lbtt/200-000)
4.1.1.1. [Rates](https://library.croneri.co.uk/cch_uk/trto/15-000)
4.1.2. [LTT (Wales)](https://library.croneri.co.uk/cch_uk/ltt/300-000)
4.1.2.1. [Rates](https://library.croneri.co.uk/cch_uk/trto/15-500)
4.1.3. [SDLT (UK except Scotland and Wales)](https://library.croneri.co.uk/cch_uk/sdlt/10-000)
4.1.3.1. [Rates](https://library.croneri.co.uk/cch_uk/sdlt/10-410)
4.2. Leased buildings
4.2.1. [Scotland](https://library.croneri.co.uk/cch_uk/lbtt/208-000)
4.2.1.1. [Rates](https://library.croneri.co.uk/cch_uk/trto/15-000)
4.2.2. [Wales](https://library.croneri.co.uk/cch_uk/ltt/308-000)
4.2.2.1. [Rates](https://library.croneri.co.uk/cch_uk/trto/15-500)
4.2.3. [UK except Scotland and Wales](https://library.croneri.co.uk/cch_uk/sdlt/60-000)
4.2.3.1. [Rates](https://library.croneri.co.uk/cch_uk/sdlt/10-410)
5. [Buy](https://library.croneri.co.uk/po-heading-id_M69NxLmytkO9xXWEMhR6OA)
5.1. Capital costs
5.1.1. Relief against gain on eventual disposal
5.1.2. Structures and buildings allowance
5.1.3. Capital allowances for fixtures
6. [Fixtures](https://library.croneri.co.uk/po-heading-id_PFTFctmcU0Sidg5-TUeh_Q)
6.1. Agreed value
6.1.1. Fixed value requirement
6.1.1.1. 2yrs
6.1.2. Pooling requirement
6.2. 6% special rate
6.3. 100% AIA
6.3.1. Max. £1m pa
6.3.2. Corporation tax and income tax
6.4. FYAs
6.4.1. Pre-1 April 2023 (no longer available)
6.4.1.1. 50% FYA for special rate P&M
6.4.1.2. 130% super-deduction for main rate P&M
6.4.2. Corporation tax only
6.4.3. 1 April 2023 onwards
6.4.3.1. 100% FYA for main rate P&M (full-expensing)
6.4.3.2. 50% FYA for special rate P&M
6.4.3.3. Now permanent (31 March 2026 end-date removed)
7. [Structures and buildings allowance](https://library.croneri.co.uk/po-heading-id_wzed0Bb8w0K6JOEqEMg5eA)
7.1. Building costs
7.1.1. Not land
7.1.2. Not fixtures
7.2. 3% pa
7.2.1. Straight line
7.2.2. Accelerated relief in some cases
7.3. No balancing adjustment
7.3.1. Increase gain / reduce loss